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Notice of Removal of Temporary IRS Regs from 1986 for Benefits Under Cafeteria Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] July 31, 2007
3 pages. Excerpt: This document removes the temporary regulations pertaining to benefits that may be offered to participants under a section 125 cafeteria plan. The temporary regulations were published in the Federal Register on February 4, 1986. Guidance issued by the IRS and the Treasury Department under section 125 have made these temporary regulations obsolete.
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